Income Taxation I (3 credits) - LAW 7602

Tax problems of individual taxpayers; problems incident to the sale, exchange and other disposition of property, including recognition and characterization concepts.

U.S. International Tax I (2 credits) - LAW 7614

Tax definition of resident; distinction between domestic and foreign entities; taxation of business income and nonbusiness income of foreign persons; taxation of income of trades or business carried on by foreign persons in the U.S.; special rules on the U.S. real property interests; and branch interest taxes.

U.S. International Tax II-LLM (2 credits) - LAW 7615

The foreign tax credit; special rules on controlled foreign corporations; foreign currencies; and cross-border transfers in nonrecognition transactions.
Prerequisite: U.S. International Tax I

Transfer Pricing (2 credits) - LAW 7683

Transactions between related entities in connection with the tax requirement that such transactions be priced as if between unrelated persons.

Tax Treaties (2 credits) - LAW 7931

Bilateral income tax convention between countries to alleviate double taxation of income from international investments and activities and to provide for exchanges of tax information and consultation between tax authorities.

International Tax Policy Seminar (2 credits) - LAW 7931

Issues related to a country's taxation of foreign persons deriving income and doing business in the country, including policies affecting a country's basic system for taxing international income, the debate over so-called harmful tax competition, and selected topics in tax treaties.